Search - 2005年 抽纸品牌 质量排名
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FCA
Tsui v. Canada (Minister of National Revenue), 2005 FCA 403
Canada (Minister of National Revenue), 2005 FCA 403 Date: 20051201 Docket: A-211-05 Citation: 2005 FCA 403 CORAM: LINDEN J.A. ... Date: 20051201 Docket: A-211-05 Citation: 2005 FCA 403 CORAM: LINDEN J.A. ... DATED: DECEMBER 1, 2005 APPEARANCES: Wai Keung Tsui (self-represented) FOR THE APPELLANT P. ...
TCC
Déziel v. The Queen, 2005 TCC 70
The Queen, 2005 TCC 70 Docket: 2000-4691(GST)G BETWEEN: ALAIN DÉZIEL, Applicant, and HER MAJESTY THE QUEEN, Respondent. ... Signed at Ottawa, Canada, this 19th day of January 2005. “P. R. Dussault” Dussault J. Translation certified true on this 27th day of July 2005. ...
TCC
Klassen v. The Queen, 2005 TCC 736 (Informal Procedure)
Signed at Ottawa, Canada, this 9th day of November 2005. "D.W. ... The Notice of Reassessment was dated March 14, 2005. 10. The Appellant filed a Notice of Objection to the reassessment, dated April 6, 2005. 11. ... [9] For these reasons the appeal is dismissed. Signed at Ottawa, Canada, this 9th day of November 2005. ...
Article Summary
David G. Duff, "Tax Treaty Abuse and the Principal Purpose Test – Part 2", Canadian Tax Journal, (2018) 66:4, 947-1011 -- summary under Article 7(1)
…In another example, based on the Bank of Scotland case [fn 233: … Ministre de l’Econimie v. ... …[T]he analysis in the commentary appears to suggest that the PPT could also apply to transactions or arrangements like those in Del Commercial Properties [fn 239: C Memo 1999-411 • aff'd 251 F.3d 210 (DC Cir. 2001), denying treaty benefits on the basis of a domestic substance-over-form doctrine….] ... [fn 253: … Yanko-Weiss v. Holon Assessing Office (2007), 10 TLR 524 (Tel Aviv-Yafo DC) denying treaty benefits on the basis of an implicit anti-abuse principle.] ...
TCC
Schmidt v. M.N.R., 2005 TCC 737
Signed at Ottawa, Canada, this 9 th day of November 2005. "D.W. ... Signed at Ottawa, Canada, this 9th day of November 2005. "D.W. ... [7] The appeals are dismissed. Signed at Ottawa, Canada, this 9th day of November 2005. ...
TCC
Chibuluzo v. The Queen, 2005 TCC 195 (Informal Procedure)
Appeal heard on March 10, 2005 at Ottawa, Canada Before: The Honourable Justice G. ... Signed at Sudbury, Ontario this 22nd day of March, 2005. "G. ... Signed at Sudbury, Ontario this 22nd day of March, 2005. "G. ...
Old website (cra-arc.gc.ca)
Excise and GST/HST News No. 57 (summer 2005)
Northwest Territories – Tlicho First Nation The Tlicho Land Claims and Self-Government Act received Royal Assent February 15, 2005. ... The prescribed annual rate of interest respecting excise duty on beer accounts is set at 5% for the period July 1, 2005 to September 30, 2005. ... GST/HST ATSC Period Interest Penalty July 1 to September 30, 2005 2.3804 % 6.0 % April 1 to June 30, 2005 2.4066 % 6.0 % January 1 to March 31, 2005 2.4333 % 6.0 % October 1 to December 31, 2004 2.3870 % 6.0 % July 1 to September 30, 2004 2.3870 % 6.0 % April 1 to June 30, 2004 2.4132 % 6.0 % January 1 to March 31, 2004 2.4132 % 6.0 % Income Tax, Excise Tax, Excise Duty (wine, spirits, tobacco) Period Refund Interest Arrears and Instalment Interest July 1 to September 30, 2005 5.0 % 7.0 % April 1 to June 30, 2005 5.0 % 7.0 % January 1 to March 31, 2005 5.0 % 7.0 % October 1 to December 31, 2004 5.0 % 7.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 7.0 % January 1 to March 31, 2004 5.0 % 7.0 % Excise Duty (beer) Period Interest Penalty July 1 to September 30, 2005 5.0 % 6.0 % April 1 to June 30, 2005 5.0 % 6.0 % January 1 to March 31, 2005 5.0 % 6.0 % October 1 to December 31, 2004 5.0 % 6.0 % July 1 to September 30, 2004 4.0 % 6.0 % April 1 to June 30, 2004 5.0 % 6.0 % January 1 to March 31, 2004 5.0 % 6.0 % Prescribed interest rates are adjusted every calendar quarter. ...
FCTD
Cevallos v. Canada (Citizenship and Immigration), 2005 FC 511
Canada (Citizenship and Immigration), 2005 FC 511 Date: 20050415 Docket: IMM-8297-04 Citation: 2005 FC 511 [ENGLISH TRANSLATION] Ottawa, Ontario, April 15, 2005 PRESENT: THE HONOURABLE MR. ... No serious questions of general importance are certified. “Sean Harrington” Judge FEDERAL COURT SOLICITORS OF RECORD DOCKET: IMM-8297-04 STYLE OF CAUSE: ANDRES ALEJANDRO RAMIREZ CEVALLOS CARMEN GERARDA RAYGADA TRELLES DANIELA EUGENIA RAMIREZ RAYGAGA DIEGO ANDRES RAMIREZ RAYGAGA AND THE MINISTER OF CITIZENSHIP AND IMMIGRATION PLACE OF HEARING: MONTRÉAL, QUEBEC DATE OF HEARING: APRIL 6, 2005 REASONS FOR ORDER AND ORDER: HARRINGTON J. DATED: APRIL 15, 2005 APPEARANCES: Geneviève Clermont FOR THE APPLICANTS Ian Demers FOR THE RESPONDENT SOLICITORS OF RECORD: Geneviève Clermont FOR THE APPLICANTS Montréal, Quebec John H. ...
Archived CRA website
ARCHIVED — T626 Overseas Employment Tax Credit
ARCHIVED — T626 Overseas Employment Tax Credit Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Previous years: Accessible Fillable PDFs This form is also available for the years listed below: 2015 – Fillable PDF (t626-fill-15e.pdf) 2014 – Fillable PDF (t626-fill-14e.pdf) 2013 – Fillable PDF (t626-fill-13e.pdf) 2012 – Fillable PDF (t626-fill-12e.pdf) Print and fill out by hand This form is no longer current. ... Previous years: Standard print PDFs This form is also available for the years listed below: 2015 – Standard print PDF (t626-15e.pdf) 2014 – Standard print PDF (t626-14e.pdf) 2013 – Standard print PDF (t626-13e.pdf) 2012 – Standard print PDF (t626-12e.pdf) 2011 – Standard print PDF (t626-11e.pdf) 2010 – Standard print PDF (t626-10e.pdf) 2009 – Standard print PDF (t626-09e.pdf) 2008 – Standard print PDF (t626-08e.pdf) 2007 – Standard print PDF (t626-07e.pdf) 2006 – Standard print PDF (t626-06e.pdf) 2005 – Standard print PDF (t626-05e.pdf) 2003 – Standard print PDF (t626-03e.pdf) 2002 – Standard print PDF (t626-02e.pdf) 2001 – Standard print PDF (t626-01e.pdf) 2000 – Standard print PDF (t626-00e.pdf) 1998 – Standard print PDF (t626-98e.pdf) 1997 – Standard print PDF (t626-97e.pdf) 1996 – Standard print PDF (t626-96e.pdf) 1995 – Standard print PDF (t626-95e.pdf) 1994 – Standard print PDF (t626-94e.pdf) 1992 – Standard print PDF (t626-92e.pdf) Ask for an alternate format You can order alternate formats such as digital audio, electronic text, braille, and large print. ...
FCTD
VR Interactive v. Canada Customs and Revenue Agency, 2005 FC 1395
Canada Customs and Revenue Agency, 2005 FC 1395 Date: 101205 Docket: T-451-04 Citation: 2005 FC 1395 BETWEEN: VR INTERACTIVE Applicant and CANADA CUSTOMS AND REVENUE AGENCY Respondent ASSESSMENT OF COSTS- REASONS Willa Doyle Assessment Officer [1] The application for judicial review, in respect of a decision of Don Gibson, Director, Halifax Tax Service office, dated February 3, 2004 in relation to the applicant's request under the "fairness provisions" of the Income Tax Act for the waiving of filing deadline requirements, was dismissed with costs by Order of the Court February 24, 2005. [2] Ms. Ingrid Abbott, counsel for the respondent, filed her bill of costs August 10, 2005. [3] Ms. ... Willa Doyle Assessment Officer Fredericton, New Brunswick October 12, 2005 FEDERAL COURT NAMES OF COUNSEL AND SOLICITORS OF RECORD DOCKET: T-451-04 STYLE OF CAUSE: VR INTERACTIVE- and- CANADA CUSTOMS AND REVENUE AGENCY ASSESSMENT OF COSTS IN WRITING WITHOUT PERSONAL APPEARANCE OF THE PARTIES ASSESSMENT OF COSTS- REASONS BY: Willa Doyle, Assessment Officer DATED: October 12, 2005 SOLICITORS OF RECORD: FOR THE APPLICANT Ingrid Abbott Justice Canada FOR THE DEFENDANT Halifax, NS ...